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1 [i] (2023)

handle is hein.preview/supapdsp0001 and id is 1 raw text is: 







                No. 22-800

                IN  THE

supreme Court of the Uniteb  'tate,

   CHARLES G. MOORE AND KATHLEEN F. MOORE,
                              Petitioners,
                   V.
         UNITED STATES OF AMERICA,
                              Respondent.

     On Petition for Writ of Certiorari to
     the United States Court of Appeals
           for the Ninth Circuit

BRIEF OF AMICUS  CURIAE  AMERICANS   FOR
  TAX REFORM   IN SUPPORT  OF PETITION
            FOR  CERTIORARI


BRIAN A. KULP
DECHERT LLP
CIRA CENTRE
2929 Arch Street
Philadelphia, PA 19104


STEVEN A. ENGEL
  Counsel of Record
MICHAEL H. MCGINLEY
ERIC D. HAGEMAN
JUSTIN W. AIMONETTI
DECHERT LLP
1900 K Street, NW
Washington, DC 20006
(202) 261-3369
steven.engel@dechert.com


          Counsel for Amicus Curiae
March 27, 2023

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